A company writes a replenishment cheque for the petty cash fund and the journal entry to record this includes a credit of $1 to an account that is reported as 'Miscellaneous Expense/Revenue' on the income statement. What is the most likely reason for this credit?

1. the cash count was lower than the amount of cash receipts by $1
2. the cash count was higher than the cash receipts by $1
3. there was a cash receipt of $1 into the petty cash fund
4. the cash count was higher than the cash receipts by $.50